IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/18380.html
   My bibliography  Save this paper

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

Author

Listed:
  • Scarpini, Celeste
  • Santoro, Fabrizio
  • Waiswa, Ronald
  • Arewa, Moyo
  • Nabuyondo, Jane

Abstract

Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identification of evaders, increase efficiency, and reduce taxpayers’ compliance costs. Summary of ICTD African Tax Administration Paper 35.

Suggested Citation

  • Scarpini, Celeste & Santoro, Fabrizio & Waiswa, Ronald & Arewa, Moyo & Nabuyondo, Jane, 2024. "Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda," Working Papers 18380, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:18380
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18380
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:18380. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.